Fr services: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Fr services
Largest movements
- Cash +€374
up €374 (+21.3%), from €1,753 to €2,127
mainly Net result for the year (+€273) and Short-term financial debts (+€100)
- Profit (loss) carried forward +€273
up €273 (+7.1%), from -€3,866 to -€3,593
- Short-term financial debts +€100
new in 2024: €100
- Gross operating margin -€1,999
down €1,999 (-79.8%), from €2,506 to €507
- Financial charges +€226
up €226 (+3050.5%), from €7 to €233
- Other operating charges -€100
no longer reported in 2024 (was €100)
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,753 | €3,127 | +€374 | +13.6% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,753 | €2,127 | +€374 | +21.3% |
| Cash at bank and in hand | 54/58 | €1,753 | €2,127 | +€374 | +21.3% |
| Total equity and liabilities | 10/49 | €2,753 | €3,127 | +€374 | +13.6% |
| Equity | 10/15 | -€1,866 | -€1,593 | +€273 | +14.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,866 | -€3,593 | +€273 | +7.1% |
| Amounts payable | 17/49 | €4,620 | €4,720 | +€100 | +2.2% |
| Amounts payable within one year | 42/48 | €4,620 | €4,720 | +€100 | +2.2% |
| Financial debts | 43 | - | €100 | +€100 | |
| Credit institutions | 430/8 | - | €100 | +€100 | |
| Trade debts | 44 | €4,494 | €4,494 | = | 0.0% |
| Suppliers | 440/4 | €4,114 | €4,494 | +€380 | +9.2% |
| Bills of exchange payable | 441 | €380 | - | -€380 | |
| Taxes, remuneration and social security | 45 | €126 | €126 | = | 0.0% |
| Taxes | 450/3 | €126 | €126 | = | 0.0% |
| Other operating charges | 640/8 | €100 | - | -€100 | |
| Gross operating margin | 9900 | €2,506 | €507 | -€1,999 | -79.8% |
| Operating profit (loss) | 9901 | €2,406 | €507 | -€1,899 | -78.9% |
| Financial charges | 65/66B | €7 | €233 | +€226 | +3050.5% |
| Recurring financial charges | 65 | €7 | €233 | +€226 | +3050.5% |
| Profit (loss) for the period before taxes | 9903 | €2,399 | €273 | -€2,125 | -88.6% |
| Profit (loss) for the period | 9904 | €2,399 | €273 | -€2,125 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,399 | €273 | -€2,125 | -88.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.